Malta VAT Rate (2026)
Malta applies a standard VAT rate of 18%. Reduced rates of 7% (accommodation, hire of pleasure boats) and 5% (food, medicines, books, medical accessories, items for disabled persons) apply to essential categories.
Malta VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 18% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 7% | Reduced | Hotel accommodation; use of sporting facilities. |
| 5% | Reduced | Medical equipment for disabled persons; books (except for e-books); newspapers and periodicals; cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity. |
| 0% | Zero | Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; seeds for food production; live animals for human consumption; intra-community and international transport. |
Malta standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1995 – 1 Jan 2004 | 15% |
| 1 Jan 2004 – present | 18% |
Reduced rate categories in detail
7% reduced rate
The 7% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Malta
Malta applies its standard 18% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Malta
Tourist VAT refund in Malta
Non-EU residents shopping in Malta can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Malta VAT refund
Key facts
- Registration threshold: €30,000 annual turnover
- Standard rate: 18%
- Reduced rates: 7%, 5%, 0%
- Tax authority: Commissioner for Tax and Customs
- Currency: EUR
FAQ
What is the VAT rate in Malta?
The standard VAT rate in Malta is 18%.
Reduced rates of 7% and 5% and 0% apply to essential goods and services.
What is the import VAT rate for Malta?
Import VAT into Malta is charged at the standard 18% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Malta VAT number?
Malta VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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